2016 (2) TMI 635

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....se Duty on the finished product i.e. coal. The present dispute relates to availment of cenvat credit on disputed goods for the period March, 2011. 2. For denying the benefit of cenvat credit of Rs. 10,99,303/-, Show Cause Notice was issued by the Central Excise Department on 29.03.2012 on the following grounds:- "(1) TIS Cog, Drum, Cement, Fixed Contact Assly, Moulded Steel Sleeper, Tyre & Tube, Flexible Trailing Cable and PVC Belt have been used by the appellant as civil structures and for laying of foundation or making of structures for support of capital goods. (2) Tyre & Tube, Flexible Trailing Cable and PVC Belt have been supplied to the appellant by M/s.SECL, Central Stores CWS-CS Korba in the month of March, 2011 but it had regi....

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....ing machines for supply of regular power for the running of machines 48,177/- PVC Belt Used in belt conveyors for transport of coal and materials 2,60,054/- 5. On the other hand, Shri M.R. Sharma, the ld. D.R. appearing for the respondent reiterates the findings recorded in the impugned order and further submits that since the disputed goods are not confirming to the definition of either input or capital goods, duty paid thereon is not available to the appellant as cenvat credit. 6. I find from the submissions made by the appellant that the impugned goods have been duly used in or in relation to the manufacture /production of coal, without which it would not be possible to undertake mining activities. Since the disputed goods are not ....